IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Número UILC Asunto Fecha de publicación
200315007 1362.01-03 Late Elections 04/11/2003
200315006 2632.01-00 Time and Manner of Allocation 04/11/2003
200315006 9100.00-00 Extension of Time for Making Certain Elections 04/11/2003
200315005 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 04/11/2003
200315004 143.09-01 Rate Limited to 1.125 Percent Over Bond Yield 04/11/2003
200315004 143.09-02 Amounts Treated as Borne by Mortgagor 04/11/2003
200315004 143.09-03 Amounts Treated as Not Borne by Mortgagor 04/11/2003
200315003 274.01-00 Entertainment, Amusement, or Recreation 04/11/2003
200315003 274.05-00 Exceptions 04/11/2003
200315002 2601.03-01 Irrevocable Trusts 04/11/2003
200315001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/11/2003
200314031 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/04/2003
200314031 514.00-00 Unrelated Debt-Financed Income 04/04/2003
200314030 501.09-02 Geographic Locale 04/04/2003
200314030 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 04/04/2003
200314029 408.00-00 Individual Retirement Accounts 04/04/2003
200314028 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 04/04/2003
200314027 6404.00-00 Abatements 04/04/2003
200314026 877.01-00 Principal Purpose--the Avoidance of Tax 04/04/2003
200314025 877.01-00 Principal Purpose--the Avoidance of Tax 04/04/2003
200314024 103.02-01 Political Subdivisions 04/04/2003
200314023 338.01-02 Time in which Election must be made 04/04/2003
200314023 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/04/2003
200314022 338.01-02 Time in which Election must be made 04/04/2003
200314022 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/04/2003

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